Considering the Introduction of Share-Based and Performance-Linked Compensation
First written in FY2023. 1 of 4 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 1 of 8 companies on the "Worse" side.
9 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「Performance-linked compensation for directors is capped at 40% of fixed compensation. Of the performance-linked compensation, compensation calculated based on indicators related to annual business growth is capped at 20% of fixed compensation, compensation based on indicators related to medium-term business growth is capped at 10%, and compensation based on indicators related to medium-term shareholder value is capped at 10%.」
The company has specified the overall cap on performance-linked compensation relative to fixed compensation, as well as the caps for short- and medium-term indicators. - FY2025ReframedAnnual report
「In the short term, the company has established revenue growth and EBITDA growth as performance indicators related to annual business growth. In the medium term, it has established revenue growth and EBITDA growth as indicators related to three-year business growth from the base fiscal year, and share-price growth and earnings-per-share growth as indicators related to shareholder value. The amount will be determined and paid using coefficients based on the achievement rates for these indicators.」
Under the compensation policy following the Board of Directors' resolution of 13 March 2025, the company has moved from considering the introduction of a scheme to establishing a specific performance-linked compensation system tied to revenue growth, EBITDA, share price and EPS. - FY2024RestatedAnnual report
「The Company is considering the phased introduction into its compensation system of share grants as non-monetary compensation and compensation-determination schemes linked to performance, in order to provide directors with incentives to sustainably enhance the Company's medium- to long-term corporate and shareholder value.」
The company continues to consider the phased introduction of share grants to directors and performance-linked compensation schemes. - FY2023First statedAnnual report
「The Company is considering the phased introduction into its compensation system of share grants as non-monetary compensation and compensation-determination schemes linked to performance, in order to provide directors with incentives to sustainably enhance the Company's medium- to long-term corporate and shareholder value.」
The Company has begun considering the phased introduction of share grants and performance-linked compensation schemes as incentives for directors.